IRS Written Determinations are documents the IRS is required to make
"...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110.
The documents prepared for release each week are made available to the public every
Friday morning, and can either be retrieved from the list below or directly from the
https://www.irs.gov/pub/irs-wd/ folder.

IRS Written Determinations do not contain proprietary ("Official Use Only") information.
However, it is important to note that pursuant to
26 USC § 6110(k)(3)
such items cannot be used or cited as precedent.